We are 100% EOU. Recently we got a letter from Central Excise Dept to pay MOT charges.when i was asked why we need to pay this,they said,we are not getting any benifit through ur exports.so,for inspection and sealing of materials,which is being export we can claim like that they are giving the reason.could any one explain about it clearly.actually MOT stands for what & under which head we have to pay that amount in GAR 7 Challan.

one of our clinet's job worker is charging excise duty on the job work charges. is it the right practice? The raw-material is provided by us.That job worked product is unsed in manufacturing the finshed goods which is excisable.
if yes, please provide me the concerend notification or section.
please also reply me at earliest on ingale_amit@yahoo.co.in

We are planning to expand our existing plant. My querry is CEnvat credit would be available to us for the followings:

1. Capital Goods Purchased
2. Civil construction material
3. Cenvat credit for service tax to be payable for Design Consultancy,Landscape consultancy and Project management consultancy.

Thanks in advance.

As per recent provisions of the Central Excise Act, wherein certain specified articles are to be taxed on the basis of the maximum retail price and not the wholesale price.
so, If goods are sold at different wholesale prices to different classes of buyer, can wholesale prices be more than its assessable value?

Please guide me how to prepare for Indirect Taxes. I am having exam in NOV-08 and very less time is left. I am having Bangar as well as Question Bank by Ajay Jain.Please help me how to prepare for the subject

Whether any book is available to get clear picture of CENVAT Rules (like case Law) book?

Sir,
Please explain the RG 23D Register. Provide me its illustrative Format. and How it is maintained. Its very very urgent

Thank you in advance

We manufacturing Tractors for agriculture purpose as well as supplying the Tractor Parts to our customers from our Spare Parts Division situated in the same premises on one registration no. in Central Excise Department from 1st June-06 under cover the notification No. 14/2008-C.E.(N.T.), dated 1.03.08. Tractor is exempted for the payment of Excise duty and the “Parts, components and assemblies of any automobiles “are liable to pay the duty.

For the fulfillment of purpose of supplying the ‘Spare Parts of Tractor’ to the customers, we procure the material from the supplier’s in our “Spare Parts Division” those who are supplying the material to our Tractor Manufacturing Plant also and sale those parts to customer after availing the Excise duty credit paid on them through our Dealers and Stockiest after discharging the Excise duty on the basis of MRP declared under cove the above said notification and The Standards of Weight & Measures (Packaged commodity )Rules, 1977.

Most of all suppliers are discharging the Excise duty on their Transaction Value and declaring the same time on the Invoice “ Exclusively for Industrial use as raw material “ and some of them are on the MRP.

Some times we procure the material from the suppliers those who are not registered with Central Excise Department or may be they are availing the SSI exemption, means ( they not charge the duty while supplying to us).

My Query is –
1.Can we clear the parts purchased (without availing the duty credit) without charging the Excise duty to our customers? or,
2.Being deemed manufacturer ultimately we have to discharge the duty or not.
3.In case of suppliers who are discharging the duty at their end on the basis of MRP on their own, can we break the MRP label and fix our MRP?.
4.Those who are discharging the duty on transaction value at their end, are they doing the right practice or what should they do ?.
5.Is the Tractor Accessories are exempted for the payment of excise duty as per the above mentioned notification?.

OR

What is the right procedure, we can follow ?

Dear All, Experienced

Pls. Clarify, it would be great help to us.

Regards
Sanjay Sharma

WHAT FORM F MEANS & IT IS WRITTEN ON THE PURCHASE BILL IF PURCHASE IS ON CONSIGNMENT.

PLEASE GET ME THE FORMAT OF new ER1